21.2.20061 Lännen Tehtaat Year 2005. 21.2.20062 Earnings per share 2001-2005, EUR IFRS.

Slides:



Advertisements
Similar presentations
1 Balance Sheet & Income Statement of Securities Companies in Thailand (as of the end of June 2009) Quarterly Report Source : SEC / SET.
Advertisements

Group Financial Performance 1 st Half & 2 nd Quarter 2005 prepared under IAS & IFRS.
Business Performance Analysis (Part 2)
Unit 3 Accounts & Finance Ratio Analysis. Learning Objectives To be able to calculate ratios To be able to use ratios to interpret and analyse financial.
FINANCIAL STATEMENT ANALYSIS. Statement Analysis - 2 FINANCIAL STATEMENT ANALYSIS Objectives Creditors Short term liquidity Long-term solvency Investors.
Accounting Mechanics Using Financial Statements to Assess Performance.
Essentials of Investments © 2001 The McGraw-Hill Companies, Inc. All rights reserved. Fourth Edition Irwin / McGraw-Hill Bodie Kane Marcus 1 Chapter 14.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 1999 Financial Statement Analysis © The McGraw-Hill Companies, Inc., Part One: Financial Accounting.
Financial Statement Analysis
Heikki Vauhkonen 2008 Tulikivi Corporation. Sales69,682,1-14,9 Operating profit1,08,2-88,3 Percentage of sales1,410,0 Profit before income tax0,27,8-97,9.
McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. Financial Statement Analysis CHAPTER 14.
Finance/Accounting Functional Review. The Finance/Accounting Functions Defined Investment Decision The Allocation and Reallocation of Capital and Resources.
Chapter 14.  To make informed decisions about a company  Generally based on comparative financial data 2Copyright (c) 2009 Prentice Hall. All rights.
1 16. Understanding Accounting & Financial Statements.
Performance Measures and Management Techniques
Overview of Financial Statement Analysis
Introduction to Financial Statement Analysis Introduction to Financial Statement Analysis C H A P T E R 5.
Chapter 2,3 Financial Statement Analysis. Taxes Always changing Marginal vs. average tax rates –Marginal – the percentage paid on the next dollar earned.
Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.
Calculating Financial Ratios. Lesson Goals: Learn ratio analysis Calculate key ratios Calculating Financial Ratios.
Results for the 2005 financial year Ari Jokelainen President & CEO 27 February 2006.
Juha Sivonen February 7, 2006 Tulikivi Corporation.
Interim Report Q May 8, Lännen Tehtaat Interim Report January 1, - March 31, 2007.
Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.
Module Accounting & Finance Topic Ratio Analysis.
Chapter 14.  To make informed decisions about a company  Generally based on comparative financial data ◦ From one year to the next ◦ With a competing.
Sales41,139,44,2 Operating profit3,53,43,0 Percentage of net sales8,78,7 Profit before tax3,43,33,1 Percentage of net sales8,48,4 Profit for the period.
Lännen Tehtaat Year Earnings per share , EUR IFRS.
Format Differences of Income Statement Comparing Years Reported Presenting of Segments’ data Presenting of Income & Expense Presenting of Equity Income.
FINANCIAL ACCOUNTING A USER PERSPECTIVE Hoskin Fizzell Davidson Second Canadian Edition.
Fourth Edition 1 Financial Statement Analysis. Fourth Edition 2 Outline 1.Financial statements 1.Income statement and margin analysis 2.Ratio analysis.
Heikki Vauhkonen 2007 Tulikivi Corporation. Sales53,157,7-8,0 Operating profit1,65,8-71,5 Percentage of sales3,110,0 Profit before income tax1,15,4-79,9.
Financial Analysis.
Chapter 18: FINANCIAL STATEMENT ANALYSIS Remember summative presentation will be December 17 and 18. Paper or Report is due December 19 CHAPTER 18.
McGraw-Hill/Irwin Copyright © 2005 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 19 Financial Statement Analysis.
Financial Statement Analysis Every Ratio Tells a Story.
Pozavarovalnica Sava, d. d. Financial Report Three Months to 31 March 2012 ( ) May 2012.
Net Sales11,912,7-6,3 % Operating profit0,30,7-57,1 % Percentage of net sales2,55,5 Profit before extraordinary items0,30,8-62,5 % Percentage of net sales2,56,5.
DENVER MANUFACTURING CORPORATION RATIO ANALYSIS. DIVISION A STRENGTHS WEAKNESSES Financial Statements  Current Ratio of 2.67  Quick Ratio of 1.59 
Module C Financial Statement Analysis: Investing Activities.
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
The Jigsaw Company An SLH Presentation. Agenda The Jigsaw Company supplies products and services to people world-wide. This presentation provides an overview.
Heikki Vauhkonen 2008 Tulikivi Corporation. Sales Operating profit Percentage of sales Profit before income tax
Analysis and Interpretation of Financial Statements Tools and concepts.
McGraw-Hill/Irwin © 2007 The McGraw-Hill Companies, Inc., All Rights Reserved. Financial Statement Analysis CHAPTER 13.
 The McGraw-Hill Companies, Inc., 1999 INVESTMENTS Fourth Edition Bodie Kane Marcus Irwin/McGraw-Hill 19-1 Financial Statement Analysis Chapter 19.
FINANCIAL STATEMENTS.
Pre – MBA Program Accounting Ratios Nov 11, 2012.
ALi Corporation (3041 TT) 4Q16 Investor Conference
Tutorials week 48 Amsterdam Business School
Financial Statement Analysis
Lännen Tehtaat Interim Report January 1 - September 30, 2007
FINANCIAL PERFORMANCE
ACC 545 Competitive Success-- snaptutorial.com
ACC 545 Competitive Success-- snaptutorial.com
ACC 545 Education for Service-- snaptutorial.com.
ACC 545 Education for Service-- snaptutorial.com
ACC 545 Teaching Effectively-- snaptutorial.com
ACC 545 Teaching Effectively-- snaptutorial.com
ACC 545 Inspiring Innovation-- snaptutorial.com
FINANCIAL PERFORMANCE
RATIO ANALYSIS Dr.S.Kishore Assistant Professor Dept of MBA
FINANCIAL PERFORMANCE
Tulikivi Corporation Heikki Vauhkonen 2008.
Lännen Tehtaat Interim Report January 1 – June 30, 2006
Feng Tay Enterprises Co., Ltd. Operating Information
FINANCIAL PERFORMANCE
Unit 10– Finance Vocabulary
Tulikivi Corporation Heikki Vauhkonen
Tulikivi Corporation Heikki Vauhkonen
Presentation transcript:

Lännen Tehtaat Year 2005

Earnings per share , EUR IFRS

Dividend per share , EUR Board’s proposal

Consolidated net turnover , EUR million

Consolidated net turnover continuing business operations , EUR million

Net turnover by business segment , EUR million 2004 EUR million2005 EUR million

Net turnover by business segment continuing business operations , EUR million 2004 EUR million2005 EUR million

Operating profit , EUR million IFRS

Operating profit continuing business operations , EUR million IFRS

Financial expenses, net , EUR million IFRS

Profit before taxes , EUR million IFRS

Profit before taxes continuing business operations , EUR million IFRS

Profit for the financial year , EUR million IFRS

Net cash flow from operations , EUR million IFRS

Investments , EUR million IFRS

Return on investment , % IFRS

Return on equity % IFRS

Shareholders’ equity per share , EUR IFRS

Equity ratio , % IFRS

Net gearing , % IFRS

Average number of personnel

Food Division , EUR million Net turnoverOperating profit

Food Division before non-recurring items , EUR million Net turnoverOperating profit

Feed , EUR million Net turnover Operating profit

Feed before non-recurring items , EUR million Net turnover Operating profit

Grain trading , EUR million Net turnoverOperating profit

Key indicators Consolidated net turnover, EUR mill. 433,0473,8 Operating profit, EUR million 16,3 11,4 Profit before taxes, EUR million 14,9 12,6 Return on equity (ROE) % 10,2 10,1 Return on investment (ROI) % 10,8 8,7 Equity ratio % 50,0 49,6 Shareholders’ equity per share, EUR18,5617,08 Earnings per share, EUR 1,81 1,68 Dividend per share, EUR 0,73* 0,65 *Board’s proposal